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J.K. Lasser's Small Business Taxes 2018 by Barbara Weltman

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CHAPTER 30 Filing Tax Returns and Paying Taxes

It's one of the facts of a business owner's life to file returns and pay taxes. The filing deadlines and tax payment rules for businesses and their owners may be different from those for individuals. Making sure you comply with filing and payment requirements is essential for avoiding unnecessary penalties and interest.

For more information about the electronic federal tax payment system, see IRS Publication 966, Electronic Federal Tax Payment System.

Income Tax Deadlines and Extensions

The date by which your business return must be filed depends on your type of entity and tax year. The information in Table 30.1 applies for 2017 returns to businesses reporting on a calendar-year basis.

Table 30.1 Filing Deadlines

Type of Entity* Income Tax Return Return Due Date
Sole proprietorship Schedule C (or C-EZ) of Form 1040 April 15
Partnership Form 1065 March 15
Limited liability company Form 1065 March 15
S corporation Form 1120S March 15 ...

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